Civic Intelligence

Oak Hill Cemetery Co

990EZ • Fiscal year 2023 • EIN 38-0888310

Jan 01, 2023 to Dec 31, 2023 • Filed on May 07, 2024

1101 S Washington StOwosso, MI 48867

(989) 729-3437

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

31st percentile

-11%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

14th percentile

-8.2%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-41%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$77,053

Down $6,898 (-8.2%) from 2022

Net Assets

Down

$77,053

Down $6,898 (-8.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$61,268

Down $43,291 (-41%) from 2022

Expenses

Down

$68,166

Down $15,436 (-18%) from 2022

Net Income

Down

-$6,898

Down $27,855 (-133%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $120,933Liabilities 2011: $1,598Net Assets 2011: $119,3352011Assets 2012: $110,910Liabilities 2012: $470Net Assets 2012: $110,4402012Assets 2013: $96,595Liabilities 2013: $0Net Assets 2013: $96,5952013Assets 2014: $116,073Liabilities 2014: $33,135Net Assets 2014: $82,9382014Assets 2015: $97,925Liabilities 2015: $25,740Net Assets 2015: $72,1852015Assets 2016: $86,401Liabilities 2016: $18,104Net Assets 2016: $68,2972016Assets 2017: $83,839Liabilities 2017: $10,219Net Assets 2017: $73,6202017Assets 2018: $74,024Liabilities 2018: $2,786Net Assets 2018: $71,2382018Assets 2019: $134,637Liabilities 2019: $0Net Assets 2019: $134,6372019Assets 2020: $98,511Liabilities 2020: $0Net Assets 2020: $98,5112020Assets 2021: $63,602Liabilities 2021: $608Net Assets 2021: $62,9942021Assets 2022: $83,951Liabilities 2022: $0Net Assets 2022: $83,9512022Assets 2023: $77,053Liabilities 2023: $0Net Assets 2023: $77,0532023Assets 2024: $70,525Net Assets 2024: $70,5252024

Highlighted filing

2023

Assets$77,053
Liabilities$0
Net Assets$77,053

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $53,822Expenses 2011: $55,372Net Income 2011: -$1,5502011Revenue 2012: $41,501Expenses 2012: $50,396Net Income 2012: -$8,8952012Revenue 2013: $45,936Expenses 2013: $59,781Net Income 2013: -$13,8452013Revenue 2014: $54,063Expenses 2014: $67,720Net Income 2014: -$13,6572014Revenue 2015: $45,679Expenses 2015: $56,432Net Income 2015: -$10,7532015Revenue 2016: $49,936Expenses 2016: $53,824Net Income 2016: -$3,8882016Revenue 2017: $62,685Expenses 2017: $57,362Net Income 2017: $5,3232017Revenue 2018: $51,092Expenses 2018: $53,474Net Income 2018: -$2,3822018Revenue 2019: $101,578Expenses 2019: $38,179Net Income 2019: $63,3992019Revenue 2020: $57,818Expenses 2020: $98,621Net Income 2020: -$40,8032020Revenue 2021: $52,750Expenses 2021: $88,267Net Income 2021: -$35,5172021Revenue 2022: $104,559Expenses 2022: $83,602Net Income 2022: $20,9572022Revenue 2023: $61,268Expenses 2023: $68,166Net Income 2023: -$6,8982023Revenue 2024: $62,388Expenses 2024: $68,916Net Income 2024: -$6,5282024

Highlighted filing

2023

Revenue$61,268
Expenses$68,166
Net Income-$6,898
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.0
Gross Receipts
$61,268
Mission and Program Overview

Mission

Sale of lots, grave openings and closings, foundation and setting charges, grave care & cemetery maintenance

Program Services

DescriptionGrantsExpenses
LOT SALE AND MAINTENANCE REVENUE APROXIMATED EXPECTATIONS.--
15% OF LOT SALES--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID HOODPresident-$0--
ANN BENTLEYVice Preside-$0--
TOM CAMPBELLSec/Treasure-$0--
PIPER BREWERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Oak Hill Cemetery
EIN
38-0888310
Phone
9897293437
Address
1101 S WASHINGTON ST, OWOSSO, MI 48867

Signing Officer

Name
David Hood
Title
President
Signed
2024-05-07
Discuss with paid preparer
Yes

Preparer

Firm
Elite Tax & Financial Pllc
Address
1069 E MAIN ST, OWOSSO, MI 48867
Preparer
Robert Dorcey CPA
Phone
9897201120
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

From perpetual care invest 13,523 vendor refunds 232 total 13,755

Form 990-ez, Part I, Line 16

Expenses lettering 1,422 grave opening/closing 7,750 grave refunds 1,250 outside labor 38,749 dues & subscriptions 650 foundations 1,431 office supplies 79 non-investment depreciation 2,749 total 54,080

Form 990-ez, Part II, Line 24

Accounts receivable 314 314 63,266 80,451 less accumulated depreciation 41,476 44,225 total 22,104 36,540

Form 990-ez, Part III

Sale of lots, grave openings and closings, foundation and setting charges, grave care & cemetery maintenance

Form 990-ez, Part III, Line 31

15% OF LOT SALES

Raw XML Appendix113 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVID HOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum09897293437
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01101 S WASHINGTON ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OWOSSO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048867
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026391
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05057
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08255
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6898
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03950
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt083951
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077053
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0278
IRS990EZ/GrossReceiptsAmt061268
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt035456
IRS990EZ/LandAndBuildingsGrp/EOYAmt035456
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083951
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077053
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083951
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt077053
IRS990EZ/OccupancyRentUtltsAndMaintAmt09858
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID HOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANN BENTLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TOM CAMPBELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PIPER BREWER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREASURE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt022104
IRS990EZ/OtherAssetsTotalDetail/EOYAmt036540
IRS990EZ/OtherExpensesTotalAmt054080
IRS990EZ/OtherRevenueTotalAmt013755
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SALE OF LOTS, GRAVE OPENINGS AND CLOSINGS, FOUNDATION AND SETTING CHARGES, GRAVE CARE & CEMETERY MAINTENANCE
IRS990EZ/ProgramServiceRevenueAmt039258
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LOT SALE AND MAINTENANCE REVENUE APROXIMATED EXPECTATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt115% OF LOT SALES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt068166
IRS990EZ/TotalRevenueAmt061268
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FROM PERPETUAL CARE INVEST 13,523 VENDOR REFUNDS 232 TOTAL 13,755
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES LETTERING 1,422 GRAVE OPENING/CLOSING 7,750 GRAVE REFUNDS 1,250 OUTSIDE LABOR 38,749 DUES & SUBSCRIPTIONS 650 FOUNDATIONS 1,431 OFFICE SUPPLIES 79 NON-INVESTMENT DEPRECIATION 2,749 TOTAL 54,080
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 314 314 63,266 80,451 LESS ACCUMULATED DEPRECIATION 41,476 44,225 TOTAL 22,104 36,540
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALE OF LOTS, GRAVE OPENINGS AND CLOSINGS, FOUNDATION AND SETTING CHARGES, GRAVE CARE & CEMETERY MAINTENANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt415% OF LOT SALES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK HILL CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0OAKH
ReturnHeader/Filer/EIN0380888310
ReturnHeader/Filer/PhoneNum09897293437
ReturnHeader/Filer/USAddress/AddressLine1Txt01101 S WASHINGTON ST
ReturnHeader/Filer/USAddress/CityNm0OWOSSO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048867
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833878725
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELITE TAX & FINANCIAL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01069 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWOSSO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048867
ReturnHeader/PreparerPersonGrp/PhoneNum09897201120
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT DORCEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-09T10:00:12-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOOD
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.71$0.62$0.69$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.61$0.68$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.05$0.84$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.53$0.88$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.58$0.99$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$1.02$0.38$0.63
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.71$0.51$0.53$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.10$0.74$0.63$0.57$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.18$0.68$0.50$0.54$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.26$0.72$0.46$0.56$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.33$0.83$0.54$0.68$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.46$0.60$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.10$0.42$0.50$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.02$1.19$0.54$0.55$0.02